DOES PROFITABILITY, FIRM SIZE, AND MACROECONOMIC VARIABLE AFFECT YIELD TO MATURITY OF CORPORATE SUKUK?

The purpose of of this research is to examine the influence of profitability, firm size, and macroeconomic variable on the yield to maturity of corporate sukuk. The yield to sukuk maturity that will be received by investors illustrates the level of investor profit but the yield level also describes the level of risk borne by investors. This research was conducted on all companies listed on the Indonesia Stock Exchange in the 2015-2018 period which issued sukuk ijarah and published its financial statements during the research period. The research samples is 54th ijarah sukuk This research was conducted using a quantitative approach with panel data. The data analysis technique used in this study is panel data regression with a fixed effect model. The results showed that profitability projected with Return on Asset did not affect the yield to maturity of sukuk ijarah, the size of the firm negatively affected the yield to maturity of sukuk ijarah, the BI-Rate variable had a positive and significant effect on yield to maturity of sukuk and inflation had a negative effect on yield of ijarah sukuk.

THE EFFECT OF SELF-EFFICACY MEDIATION TO THE INFLUENCE BETWEEN TEACHER EXPERIENCE AND TEACHER TRAINING TOWARDS TECHNOLOGICAL PEDAGOGY AND CONTENT KNOWLEDGE

This research was inspired by the rapid development of information and communication technology. It obligates teachers to apply technology and information in learning for enriching their professionalism. This research aims to determine the significance of the effect on teacher experience, training, and self-efficacy on TPACK, as well as determining the significance of teacher experience and training on self-efficacy. The used method in this research was descriptive method with data collection techniques through distributing questionnaires to economics teachers. Path analysis technique is used to analyze the data. Based on the results of the analysis, it was found that teacher experience, training, and self-efficacy had a significant positive effect on TPACK. Teacher experience and training have a significant positive effect on self-efficacy. Yet, self-efficacy is not able to mediate the effect of teacher experience on TPACK, and the effect of training on TPACK.

CONSUMER SATISFACTION ANALYSIS OF SEAFOOD PROCESSED PRODUCTS

This study aims to determine the attributes that affect the level of customer satisfaction and the value of the level of customer satisfaction in the Bandar Djakarta restaurant of Alam Sutera of Tangerang City. The method used in this study is the method of importance-performance analysis to determine the attributes that affect customer satisfaction and the customer satisfaction index to determine the value of overall customer satisfaction. After all the data has been processed, the data will be analyzed descriptively. The technique used to take samples in this study is accidental sampling. Sampling was carried out for four weeks in July 2019 with a total of 85 respondents. The results of this study indicate that the attributes that make consumers feel satisfied are the variety of food, product taste, food hygiene, safety guarantees, the hospitality of the waitress, queuing time, room comfort and room cleanliness. While the attributes that make consumers feel less satisfied are the cleanliness of eating utensils and the speed at which food is served. The overall value of customer satisfaction is at 85,00.

Back Matter

Back Matter Vol 2 No 2 December 2019

THE PROFESSIONALISM, COMPETENCE, ORGANIZATIONAL COMMITMENT & JOB SATISFACTION ON THE PERFORMANCE OF AUDITOR

This study aimed to examine the effect of professionalism, competence, organizational commitment and job satisfaction on the performance of auditors at the public accounting firm (KAP) in Padang (6 Firms) and Medan (18 Firms) obtained by 96 respondens. This study was also conducted to determine if there are differences them. This research using primary data and sampling is done by purposive sampling method. The reasons for selecting different objects based on their differences in location and working environment on each KAP could cause differences mindset and worldview, values that are believed or how auditors work and indirectly led to differences in the understanding of how to generate performance the good one. The results of the analysis are the professionalism, competence and organizational commitment affect the performance of auditors, but job satisfaction has no influence on the performance of auditors. There is no difference among auditors in Padang and Medan because wherever auditor work then work will have the same standard, as set out in the professional ethics of auditors.

EFFECT WORK DISCIPLINE, LEADERSHIP AND MOTIVATION ON EMPLOYEE PERFORMANCE

Performance is the end result that is the goal in every organization to achieve its goals. Human resources have a very important position considering the performance of the organization is strongly influenced by the quality of its human resources. In addition, high-quality natural resources are useful in adjusting the movement of business climate change so quickly. Work discipline, leadership and motivation are important for a company to increase employee performance. The purpose of this study is to determine the effect of work discipline, leadership, and motivation on employee performance. Associative research method with multiple linear analysis techniques. The study population amounted to 150 respondents, sampling technique used purposive sampling where the number of samples of 60 respondents was calculated using the Slovin formula. The results of the study show that simultaneously work discipline, leadership and motivation have a significant influence on employee performance. Partially only work discipline and leadership have a significant effect, while have no significant motivation on employee performance. Leaders as one of the determinants of direction and organizational goals should be able to control work behaviors and direct them to employee job satisfaction

REGIONAL TYPOLOGY APPROACH IN EDUCATION QUALITY IN WEST JAVA BASED ON AGRICULTURAL AND NON-AGRICULTURAL ECONOMIC STRUCTURE

West Java is the province in Indonesia with the highest population and has a location close to the capital. However, the condition of education in West Java is generally still low. This is estimated because there are imbalances between districts / cities. The research objective is to get a clear picture of the condition of education in West Java by using secondary data issued by the Central Statistics Agency. The research method uses descriptive analysis, with analysis tools of regional typology. The division of regional typologies from the two indicators produces four regional terms, namely developed regions, developed regions constrained, potential areas to develop, and disadvantaged areas. Based on the indicators of education quality and life expectancy in 2017, from 27 municipal districts in West Java there were 33.3% in developed regions, 18.52% in developed regions were constrained, 7.4% in potential developing regions, and 40.74 % in disadvantaged areas. Bandung and Bekasi regencies are included in developed regions. While the cities of Banjar and Tasikmalaya include potential developing regions. Regional division with three indicators, namely the average length of school, Location Quation, and life expectancy. This division produces three filled quadrants. Quadrant I has 29.6%, quadrant III has 18.5%, and the remaining 51.9% is in quadrant IV. The results of this regional typology show that there are imbalances in education and public health.

Front Matter

Front Matter Vol 2 No 2 December 2019

INFLUENCING FACTORS ON STUDENTS’ CAREER INTERESTS IN ISLAMIC FINANCIAL INSTITUTIONS

The development of Islamic economics in Indonesia has developed quite rapidly. One of them is the increasing number of Islamic-based financial institutions. This development certainly requires qualified human resources in the field of Islamic finance. However, the problem that occurs is the lack of graduates who are interested in a career in Islamic financial institutions. The purpose of this research is to find out and analyze the factors that influence students' career interests in Islamic financial institutions, measured by variables of Islamic knowledge, career development and compensation. This research uses descriptive and associative methods. The data used are primary data in the form of questionnaires distributed to accounting students at Sangga Buana University YPKP who have taken Islamic accounting course. Based on the results of the study, it is seen that the variables of Islamic knowledge, career development and compensation simultaneously influence 37.9% of accounting students' career interests in Islamic financial institutions

DOES XBRL IMPROVE THE QUALITY OF FINANCIAL STATEMENTS IN THE BANKING INDUSTRY?

This study aims to determine the influence of the complexity of the banking business on the quality of financial statements that are moderated by the XBRL reporting form on the banking industry sector listed on the Indonesia Stock Exchange in 2017. The sample used was 43 banking companies from a total of 91 financial sector companies, based on purposive sampling. The complexity of the banking business in this study is measured by the level of complexity of the BOOK based on OJK regulations No. 6 / POJK.03 / 2016, the quality of financial statements is measured using non discretionary accruals and xbrl is measured by the use of the company in that year. In analyzing data, this study uses statistical tests of multiple regression analysis. Based on the calculation of multiple regression analysis with the help of Eviews 10 software, the relationship between the complexity of the banking business and the quality of financial statements is strengthened by the form of XBRL reporting